Primary and Secondary Allocation of Costs in the Costs Calculation System

Serif Sabovic

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2014, vol. 60, issue 3

Abstract: In the first part of this paper, costs location and carrier terms in the calculation of costs are defined from the accounting aspect. Then, based on such defined terms, primary and secondary costs allocation to locations and carriers is treated, as one of the basic methodological phases in any of the costs calculation systems.

Keywords: Demand; and; Price; Analysis (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ags:sereko:289177

DOI: 10.22004/ag.econ.289177

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